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ing separate government under the same terms on which the Colonies possess it. As Mr. Amery points out, the United Kingdom is geographically a single island group. No part of Ireland is so inaccessible from the political centre of British power as the remoter parts of the Highlands, while racially no less than physically Ireland is an integral part of the United Kingdom. Economically also the two countries are bound together in a way which makes a common physical policy absolutely necessary for the welfare of both countries. The financial arguments which might have made it possible to permit an independent fiscal policy for Ireland under free trade, have disappeared with the certain approach of a revision of the tariff policies of England. There can be no separate tariffs for the two countries, or even a common tariff, without a common Government to negotiate and enforce it. If there were no other objection to the establishment of a separate Government in Dublin, it would be impossible because legislative autonomy can only be coupled with financial independence. The financial difficulties in the way of any grant of Home Rule are fully explained by Mr. Austen Chamberlain. Three attempts at framing schemes for financing Home Rule were made by Mr. Gladstone in the past. All the powers of this great and resourceful dialectician were employed in defending these various schemes in turn. He was not deterred from pressing any scheme by the fact that in important details it was inconsistent with or even opposed to what had been previously recommended. But if there was one principle on which Mr. Gladstone never turned his back it was in demanding a contribution from Ireland for Imperial services. At one time he demanded a cash payment, at another the assignment of the Customs, and on yet another occasion the payment to the Imperial Exchequer of a quota--one-third--of the tax-revenue in Ireland. The effect of recent social legislation, such as Old Age Pensions, Labour Exchanges, and Sickness and Unemployment Insurance has been to confer on Ireland benefits much greater in value than the Irish contribution in respect of the new taxation imposed. In consequence of this change the present Irish revenue falls short of the expenditure incurred for Irish purposes in Ireland. Mr. Chamberlain shows that if any scheme even remotely resembling any of those put forward on previous occasions by Mr. Gladstone is embodied in the new Bill, an
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